- The plaintiff challenged the Dutch Tax and Customs Administration’s VAT assessment on imported goods.
- The court ruled that VAT liability arises when goods enter free circulation in the Netherlands, regardless of their later destinations.
- The plaintiff, as the declarant, is liable for VAT under Dutch law.
- The court upheld the defendant’s designation of the plaintiff as the VAT debtor.
Source: uitspraken.rechtspraak.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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